Procedimientos de la auditoría forense en empresas colombianas, como una práctica para contrarrestar el delito de defraudación o evasión tributaria.

Abstract

The present investigation investigates the practices of tax fraud or evasion, which are defined as a crime under the Colombian Penal Code in its title XV "CRIMES AGAINST THE PUBLIC ADMINISTRATION" because its actions have a negative impact on the economic sustainability of the country and of public and private organizations. Within this framework, declarants and taxpayers have the responsibility to reasonably comply with their tax obligations, revealing to the state the complete figures true to the reality of their economic facts, avoiding incurring penalties and administrative actions, which become the first action by the state. Because of this problem, it is important to know the controls that counteract the practices of fraud or tax evasion in organizations; therefore, in this investigation it is proposed to study the techniques developed by forensic auditing as tools for controlling, preventing and detecting non compliance with formal and substantial tax obligations; thus becoming an alternative for organizations to combat this type of crime, and consequently mitigate the financial, operational, strategic and reporting risks associated with criminal activity. Keywords: Evasion, fraud, forensic audit, tax obligations, audit procedures, collection, crime, risks